61480359 divided by 540 
We're looking to find how many times 540 goes into 61480359.

Step 1:
540 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 540

Going ahead to step 2:
If we divide 61 by 540, we get 0 and a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Bring next digit (4) of the dividend behind the 61 and repeat the process: 614 / 540

Going ahead to step 3:
When dividing 614 by 540, we get 1 with a remainder of 74.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 74 after subtracting 540 from 614.
Append the next digit (8) from the dividend to 74 and continue with: 748 / 540

Let's proceed to step 4:
540 can be fit into 748 1 times, resulting in a remainder of 208.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Deduct 540 from 748 and we're left with 208.
Grab the next digit (0) from the dividend, add it to 208, then carry on: 2080 / 540

Going ahead to step 5:
2080 divided by 540 is 3 with a remainder of 460.
The next digit of our result is 3. 
Result so far: 113.0
Deduct 1620 from 2080 and we're left with 460.
Include the next digit (3) from the dividend after 460, then repeat: 4603 / 540

Going ahead to step 6:
If we divide 4603 by 540, we get 8 and a remainder of 283.
Write down 8 as next digit of the result. 
Result so far: 1138.0
Deduct 4320 from 4603 and we're left with 283.
Append the next digit (5) from the dividend to 283 and continue with: 2835 / 540

Moving on to step 7:
540 goes into 2835 5 times with a remainder of 135.
Put 5 as the next digit of the answer. 
Result so far: 11385.0
If we subtract 2700 from 2835, we get 135.
Fetch the next digit (9) from the dividend, attach it to 135 and continue: 1359 / 540

Step 8:
The number 540 fits into 1359 2 times, leaving a remainder of 279.
Record the quotient 2 as the next digit in the result. 
Result so far: 113852.0
If we subtract 1080 from 1359, we get 279.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2790, and continue the process.

Step 9:
When dividing 2790 by 540, we get 5 with a remainder of 90.
The number 5 becomes the next digit in our result. 
Result so far: 113852.5
Subtracting 2700 from 2790 leaves us with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Going ahead to step 10:
If we divide 900 by 540, we get 1 and a remainder of 360.
Put 1 as the next digit of the answer. 
Result so far: 113852.51
Deduct 540 from 900 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Moving on to step 11:
3600 divided by 540 is 6 with a remainder of 360.
The number 6 becomes the next digit in our result. 
Result so far: 113852.516
Subtract 3240 from 3600 to get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Let's proceed to step 12:
If we divide 3600 by 540, we get 6 and a remainder of 360.
The next digit of our result is 6. 
Result so far: 113852.5166
The remainder is 360 after subtracting 3240 from 3600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

In conclusion, the division gives 113852.5166 with a balance of 0.0036.